Home / Practical Guide / Late Payment Surcharge, Default Interest and Voluntary Disclosure Surcharge
RatesLate Payment Surcharge, Default Interest and Voluntary Disclosure Surcharge
3.7% per month from 13.11.2025.
The late payment surcharge rate under Law No. 6183; default interest under Article 112 of the Tax Procedure Law and the voluntary disclosure surcharge under Article 371 of the Tax Procedure Law are applied at the same rate.
| Effective | Monthly rate | Basis |
|---|---|---|
| From 13.11.2025 | 3.7% | Presidential Decree No. 10556 (OG 13.11.2025/33076) |
| 21.05.2024 – 12.11.2025 | 4.5% | Previous Presidential Decree |
Rates may be changed by Presidential Decree; check the rate in force on the transaction date.
Last updated: October 22, 2026. This page is for information only; please check the current legislation before acting.